All telephone companies shall, at the time they make their quarterly payments of the occupation tax levied pursuant to this chapter, file with the City Clerk a full, complete and detailed statement of the gross receipts subject to the occupation tax, which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the city or by a higher managerial employee of the company.
(Prior Code, § 10-1105)
Statutory reference:
Similar state law provisions, see Neb. RS 16-205